Brazil NCM · 8-digit subitem

NCM 6401.99.10 – Waterproof footwear covering the knee

NCM 6401.99.10 (also written 64019910) is Brazil's code for waterproof footwear covering the knee. Its first 6 digits are HS code 6401.99.

Official description of NCM 6401.99.10

PortuguêsOfficial
Cobrindo o joelho
EnglishUnofficial translation

Covering the knee

Nomenclatura Comum do Mercosul (Siscomex). Updated Oct 2026 · In force since Apr 2022 (Res Gecex 272/2021).

How to read NCM 6401.99.10

64Chapter 01Heading 99Subheading

HS code 6401.99
Same in every country

1Item 0Subitem

Added by Mercosur
Brazil, Argentina, Paraguay, Uruguay

The first 6 digits are the international HS code, so their meaning is the same in every country; Brazil publishes the text in Portuguese. Digits 7 and 8 are Brazil's own split of that HS code. The full 8-digit code is used on import declarations (DUIMP), invoices (NF-e) and tax filings.

Full classification path

  1. Chapter 64 Footwear; gaiters and the like; parts of such articles Calçado, polainas e artigos semelhantes; suas partes.
  2. Heading 64.01 Footwear; waterproof, with outer soles and uppers of rubber or plastics, (uppers not fixed to the sole nor assembled by stitch, rivet, nail, screw, plug or similar) Calçado impermeável de sola exterior e parte superior de borracha ou plástico, em que a parte superior não tenha sido reunida à sola exterior por costura ou por meio de rebites, pregos, parafusos, espigões ou dispositivos semelhantes, nem formada por diferentes partes reunidas pelos mesmos processos.
  3. Group 6401.9 Other footwear: Outro calçado:
  4. Subheading 6401.99 Footwear; waterproof, n.e.c. in heading no. 6401, rubber or plastic outer soles and uppers (not assembled by stitch, rivet, nail, screw, plug or similar) Outro
  5. Subitem 6401.99.10 Covering the knee Cobrindo o joelho

Other NCM codes under HS 6401.99

6401.99.90 Other waterproof rubber or plastic footwearOutro

Questions about NCM 6401.99.10

What is NCM 6401.99.10?

NCM 6401.99.10 (64019910) is the Brazilian (Mercosur) code for waterproof footwear covering the knee. Its official Portuguese description is “Cobrindo o joelho”.

What is the HS code for NCM 6401.99.10?

HS 6401.99 (Footwear; waterproof, n.e.c. in heading no. 6401, rubber or plastic outer soles and uppers (not assembled by stitch, rivet, nail, screw, plug or similar)). The first 6 digits of an NCM code are its international HS code; the last 2 digits are Brazil's own split.

Is an NCM code the same as an HS code?

The first 6 digits are the same in every country. NCM adds an item digit (7th) and a subitem digit (8th). A code ending in 00 means Brazil does not split that HS code further.

Which countries use NCM 6401.99.10?

All Mercosur members use the same NCM codes: Argentina, Brazil, Paraguay and Uruguay.

Source: Siscomex Classif NCM table, updated Oct 2026 (Resolução Gecex nº 926/2026). The Portuguese text is the official one; the English is our translation.